Isaly Dairy Co. v. Pittsburgh

Opinion by

Mr. Chief Justice Horace Stern,

The question is whether the Act of June 25, 1947, P. L. 1145, as amended by the Act of May 9, 1949, P. L. 898, authorizes the City of Pittsburgh to impose a mercantile license tax on receipts from the sale of ice cream and cottage cheese manufactured in the City but sold by the manufacturing company in its own retail stores situated in the City but in locations apart from the place of manufacture.

An ordinance of the City of Pittsburgh of December 1, 1947, as amended, imposed a mercantile license tax of 2 mills on sales by retail dealers. In defining…